The appointment of collection responsibility falls on countywide committees made up of representatives from local municipalities and school districts.Īct 32 requires uniform withholding of earned income taxes and remittance to a single local collector.

The law reforms and standardizes the local earned income tax system. In 2008 Pennsylvania passed a law, Act 32, that changes the way earned income tax (EIT) is collected and distributed in all of Pennsylvania.

Documentation such as W-2(s) or proper Pennsylvania Schedules C, E, F, K-1 or S Corp must be submitted with the tax return to verify reported income.Įvery employer with a place of business in Middlesex Township is required to deduct the 1% earned income tax from the compensation of all employees, and on a quarterly basis, file a return, and remit payment to the Tax Collector (Berkheimer beginning 2012). In addition, all self-employed residents are subject to the tax based on net profits from the operation of a business or profession.įinal year end returns must be filed by all persons subject to the tax on or before April 15, whether tax is, or is not due. Income subject to the tax includes, but is not limited to, wages, salaries, commissions, bonuses, incentive payments, fees, tips and other compensation received. There are no exemptions because of age or limited earnings.

Middlesex Township receives 0.5% and the school district receives 0.5% of the tax collected.Īny resident of Middlesex Township, whether they own their home or rent, is liable for the Earned Income Tax. The 1% tax will be collected by our new appointed collector, Berkheimer Tax Administrator, beginning January 1, 2012, and distributed equally between the Township and the Mars Area School District. This tax is collected under authority given by the Local Tax Enabling Act passed by the State legislature in 1965 and by Middlesex Township Ordinance 95. Sometimes referred to as Wage Tax, the Earned Income Tax for Middlesex Township is a 1% tax levied on the earned income and net profits of Middlesex Township residents.

Political Subdivision Code (PSD): 100403.

4 quarter (October - December): January 31.

3 quarter (July - September): October 31.

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